You are a public institution, an association (association law 1901, association recognized of public utility...), a fund or foundation, a community. As of January 1, 2022, you must report to the administration each year the total amount of donations received and the number of tax receipts issued for sponsorship. How to do it? We explain.

What is the reporting obligation?

Article 19 of Law no. 2021-1109 of 24 August 2021 Consolidating compliance with the principles of the Republic establishes a reporting obligation for all organizations receiving grants (such as associations, funds and foundations, public institutions, etc.). From now on, the latter declare, each year, under the patronage tax reduction:
- The total amount of donations received (value in euros)
- The number of tax receipts and certifications issued 

  • This measure also strengthens the control of tax receiptsBusinesses must now hold a tax receipt to benefit from the tax reduction. Therefore, for donations and payments made on or after January 1, 2022, corporate donors will have to hold a tax receipt to justify the reality of their donations to the tax authorities.
  •  The purpose of the reporting obligation is to collect data more efficiently in order to have information on the distribution of donations..

Which bodies are affected by the new reporting obligation?

The bodies concerned by the new reporting obligation Article 222 bis of the CGI are those who issue certificates, receipts or any other documents indicating to taxpayers that they are entitled to benefit from tax reductions under sponsorship in favor of the individuals and of companies (articles 200 and 238 bis of the CGI) and to real estate tax (CGI Section 978).

When to declare?

This new reporting obligation applies to documents issued for donations and remittances received as of January 1, 2021.

  • For receipts issued in 2021, additional time is granted until 31 December 2022. For this year, you can file the return until 31 December 2022.
  • For receipts issued starting in 2022, the declaration must be made within three months of the end of the financial year or, if the financial year is closed, 31 December at the latest on the second working day following 1 May.

How to make the declaration?

Body subject to the filing of a tax returnBody not subject to the filing of a tax return

1) You are a regulated organization to the commercial taxes your declaration is made at the same time as the declaration of result.

Form no. 2065-SD (executive L)

You must complete the declaration online at my simplified procedures.

2) You are an organization receiving only asset income

Your return is included in the property tax return form.

Form # 2070-SD

Notice of declaration no. 2070

 

 

What are the penalties for non-compliance with reporting obligations?

Article 1729 B of the CGI provides that in the event of a failure to file within the prescribed reporting period, a fine of 150 € will be applied. This is brought to €1,500 in case of infringement for the second consecutive year the filing obligation.
In addition, omissions or inaccuracies may result in further fines: €15 per omission or inaccuracy, with a floor of 60 €.